 | United States. Internal Revenue Service - 1929 - 176 pages
...of such tnxea shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to lile a return within the time required by law, or of a willful attempt in any manner... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...assessed within four years after the last date on which any such shareholder's return was filed. (3) In the case of a false or fraudulent return with intent to evade tax, the tax may be assessed at any time after such false or fraudulent return is filed. (4) In the event... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...such shareholder's return was filed. SEC. 276. SAME—EXCEPTIONS. (a) False return or no return.—In the case of a false or fraudulent return with intent...may be begun without assessment, at any time. (b) Waivers.—Where before the expiration of the time prescribed in section 275 for the assessment of... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...three years after the return was filed. Exceptions to this period of limitation are as follows: (1) In case of a false or fraudulent return with intent to evade tax, the tax may be assessed at any time after such false or fraudulent return is filed. (2) In the event... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 pages
...of the tax without regard to the statute of limitations in case of a failure to file a return or in case of a false or fraudulent return with intent to evade tax. Your subcommittee is of the opinion that the limitation period on assessments should also not apply... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...due, but was made subject to the exception provided in subdivision (b), which reads as follows: (b) In case of a false or fraudulent return with intent to evade tax, of a failure to flic a required return, or of a willful attempt in any manner to defeat or erade tax,... | |
 | United States. Bureau of Internal Revenue - 1934 - 192 pages
...of such taxea shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...such shareholder's return was filed. SEC. 276. SAME— EXCEPTIONS. (a) FALSE KETURN OK No RETURN. — In the case of a false or fraudulent return with intent...may be begun without assessment, at any time. (b) WAIVEBS WAIVER. — Where before the expiration of the time prescribed in section 275 for the assessment... | |
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In the case of a false or fraudulent return with Intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. 
